uncollectible
英
美 [ənkəˈlɛktɪbəl]
adj. 不可收回的；无法收集的
COCA.41824
英英释义
adj
- not capable of being collected
- a bad (or uncollectible) debt
双语例句
- Estimated uncollectible interest and penalties on taxes
欠税利息及罚款的损失估计 - The provision for bad debts shall be itemized and shown as a deduction item of accounts receivable in the financial statement. When an account receivable is written ofl as uncollectible, the customer still has an obligation to pay.
坏帐准备金在会计报表中作为应收帐款的备抵项目列示。虽然一笔应收帐款已作为坏帐被冲销，但顾客仍有偿还的义务。 - A method of accounting for uncollectible accounts in which an estimate is made of the amount of sales on account for which payment will not be received.
是指在会计期末时，将期间的赊账、坏账编制分录为费用和一个备抵账户，在以后实际发生坏账时冲减该备抵账户的会计方法。 - The following schedule lists the group totals from the aging schedule and shows how the estimated total amount of uncollectible accounts is computed.
下表列示了从账龄分析表中得出的加总数，反映了预计坏账总额是怎样计算出来的。 - A limited amount of uncollectible accounts is not only expected& it is evidence of a sound credit policy.
对无法收回的应收账款额有所限制不仅是企业的一种合理的需求，也是其是否拥有健全的信用政策的标志。 - For one thing, not all elements affecting value are captured in a company's financial statements& inventories can grow obsolete and receivables uncollectible;
一则，并非所有影响价值的因素都能体现在公司财务报表之中&存货就有可能变成废弃物和无法收回的应收账款； - Thus, writing off an uncollectible account does not change the net realizable value of accounts receivable in the balance sheet.
因此，核销坏账并不改变资产负债表中应收账款的可实现净值。 - If credit sales for September amount to$ 1, the month-end adjusting entry to record uncollectible accounts expense is
如果9月的赊销额达1美元，记录坏账损失的月末调整会计分录为 - To illustrate, assume that a company's past experience indicates that about 2% of its credit sales prove to be uncollectible.
例如，从某家公司过去经验得出赊销额的2%左右将无法收回。 - The only practical alternative, therefore, is to credit a separate account called "Allowance for Doubtful Accounts" with the amount estimated to be uncollectible. The only practical way is to make a small beginning and then try to extend it.
因此惟一可行的办法是将预计坏账额贷记一个独立账户，叫“坏账准备”。惟一切实可行的办法是开一个小头，然后再扩大。